By Saqib Dhanani, J. D., Jim Foster, J. D., and Lyndsie Lowry, J. D., Paradigm Partners, Houston, TXOn June 3, 2014, the United States Treasury Department and the Internal Revenue Service (IRS) published a policy change that drastically improves the landscape of the tax credit for businesses performing research and development (R & D). The change will benefit businesses performing R & D to the tune ...